The Upanishads, Part 1 (SBE01)
Chapters
Khandogya-Upanishad: Sixth Prapathaka: Fourteenth Khanda

The delay (the kira or kshepa) of which he speaks is the time which passes between the attainment of true knowledge and death, or freedom from the effects of actions performed before the attainment of knowledge. The actions which led to our present embodiment must be altogether consumed, before the body can perish, and then only are we free. As to any actions performed after the attainment of knowledge, they do not count; otherwise there would be a new embodiment, and the attainment of even true knowledge would never lead to final deliverance.